【正文】 西安歐亞學院本科畢業(yè)論文（設(shè)計） 西安歐亞學院 本科畢業(yè)論文 題 目： 低碳經(jīng)濟下企業(yè)財務(wù)管理目標創(chuàng)新探究 學生姓名： 指導教師： 所在分院： 會計學院 專 業(yè)： 財務(wù)管理 班 級： 統(tǒng)本財務(wù) 1105 班 二 O 一六 年 五 月 西安歐亞學院本科畢業(yè)論文（設(shè)計） 摘 要 隨著全球人口和經(jīng)濟規(guī)模的快速增長，能源使用帶來的環(huán)境問題越來越為人們所認知，不止是煙霧、光化學煙霧和酸雨等的危害，大氣中二氧化碳（ CO2）濃度升高帶來的全球氣候變化也已被確認為不爭的事實。中國作為世界上最大的發(fā)展中國家 ,2022 年GDP 超 67 萬億，全年國內(nèi)生產(chǎn)總值 676708 億元，按可比價格計算，比上年增長 %。足以見得中國經(jīng)濟的迅猛發(fā)展。 然而，中國傳統(tǒng)的工業(yè)進程催生了一大批單純追求經(jīng)濟利益最大化的企業(yè)，它們既是中國經(jīng)濟的推動者，又是生態(tài)環(huán)境的破壞者。在強大的 GDP 數(shù)字背后，我們也應(yīng)深刻地認識到，經(jīng)濟發(fā)展所導致的霧霾、酸雨、大氣變暖等生態(tài)環(huán)境問題需要 花費巨額 代價來治理。自 2022 年 12 月哥本哈根聯(lián)合國氣候大會召開以來，“低碳經(jīng)濟”模式開始被全世界關(guān)注，一場綠色低碳經(jīng)濟革命在全球范圍內(nèi)悄然展開。全球氣候變暖對人類生存和發(fā)展提出嚴峻挑戰(zhàn)。在此背景下，“低碳經(jīng)濟”、“低碳技術(shù)”、“低碳發(fā)展”、“低碳生活方式”、“低碳社會”、“低碳城市”、“低碳世界”等一系列新概念、新政策應(yīng)運而生。 隨著 全球經(jīng)濟 的 飛速變化， 能源應(yīng)用 結(jié)構(gòu) 也 發(fā)生著微妙的革新， 人類 的價值觀 念 也順勢跟進。 能源與經(jīng)濟以至價值觀發(fā)生 的 大變革，使人類邁向生態(tài)文明也走出一條新路，即：直接應(yīng)用新世紀的創(chuàng)新技術(shù)與創(chuàng)新機制，通過低碳經(jīng)濟模式與低碳生活方式，降低成本、節(jié)約能源，實現(xiàn)社會可持續(xù)發(fā)展。作為具有廣泛社會前沿的經(jīng)濟理念 —— 低碳經(jīng)濟，涉及廣泛的產(chǎn)業(yè)領(lǐng)域和管理領(lǐng)域。而財務(wù)管理 作為企業(yè)管理的核心，隨著企業(yè)的生存環(huán)境和管理模式的變化而出現(xiàn)新的內(nèi)容和特征。因此，低碳經(jīng)濟下 企業(yè)財務(wù)管理目標創(chuàng)新 研究 具有 一定的前瞻性和實用性。 關(guān)鍵詞 : 低碳經(jīng)濟、管理目標、目標創(chuàng)新 西安歐亞學院本科畢業(yè)論文（設(shè)計） ABSTRACT With the rapid growth of global population and economic scale, energy use has brought about environmental problems are being recognized, not smoke, photochemical smog and acid rain and other hazards, atmospheric carbon dioxide (CO2) concentration increased to bring changes in the global climate has also been recognized as an indisputable fact. China as the largest developing country in the world, 20225GDP over 67 trillion, annual GDP 676708 yuan, calculated at parable prices, the growth of % over the previous year. The rapid development of economy China enough to see. However, China39。s traditional industrial processes spawned a large number of simply the pursuit of economic interests maximization of enterprise, promoter of them since China39。s economy and the destroyer of the ecological environment. Behind the GDP digital strong, we should also recognize that the haze, acid rain and atmospheric warming and other environmental problems caused by economic development need to spend huge cost management. Since the December 2022 UN climate conference in Copenhagen, low carbon economy model has been the attention all over the world, a green lowcarbon economic revolution quietly launched in the global scope. The global warming challenge to human survival and development. In this context, low carbon economy, lowcarbon technology, low carbon development, low carbon lifestyle, low carbon society, low carbon city, low carbon world and a series of new concepts, new policy came into being. And energy and economy, and the value concept of results of the implementation of reform, the human towards ecological civilization out of a new path, ., the direct application of new century, the innovative technology and innovation mechanism, through the mode of low carbon economy and low carbon lifestyle, reduce costs, save energy, realize the sustainable development of the society. As with a wide range of social advanced economic concept of low carbon economy, involving a wide range of industries and management. And the financial management as the core of enterprise management, with the change of enterprise environment and management mode and the emergence of new content and features. Therefore, under the low carbon economy the goal of enterprise financial management innovation research has certain forwardlooking and practical. 西安歐亞學院本科畢業(yè)論文（設(shè)計） Keyword： Low carbon economy, Management objectives, Target innovation 西安歐亞學院本科畢業(yè)論文（設(shè)計） 目錄 1 緒論 .............................................................................................................................. 1 研究背景與意義 ............................................................................................... 1 研究背景 ................................................................................................. 1 研究意義 ................................................................................................. 1 國內(nèi)外研究現(xiàn)狀 ................................................................................................. 2 國外研究 ................................................................................................. 2 國內(nèi)研究 ................................................................................................. 3 研究方法 ............................................................................................................. 4 2 相關(guān)理論基礎(chǔ) ............................................................................................................... 5 低碳經(jīng)濟的概念 ................................................................................................ 5 企業(yè)實行低碳經(jīng)濟財務(wù)管理制度的內(nèi)容 ........................................................ 6 3 低碳經(jīng)濟在企業(yè)財務(wù)管理目標 ................................................................................... 6 企業(yè)的財務(wù)管理標 ............................................................................................. 6 企業(yè)利潤最大化 ...................................................................................... 6 企業(yè)價值最大化 ...................................................................................... 7 財務(wù)管理對象 ..................................................................................................... 7 財 務(wù)活動 .................................................................................................. 7 財務(wù)關(guān)系 .................................................................................................. 7 低碳經(jīng)濟下的企業(yè)財務(wù)管理目標探究 ............................................................. 8 低碳經(jīng)濟對財務(wù)管理目標的要求 .......................................................... 8 低碳經(jīng)濟背景下財務(wù)管理目標創(chuàng)新思考 ......................................................... 9 低碳經(jīng)濟和財務(wù)管理目標的結(jié)合 .......................................................... 9 明確低碳戰(zhàn)略的財務(wù)管理目標 ...............................